(* should this day fall on a weekend day or holiday, then the due date is moved to the next consecutive business day)

 

January 15^th*                        

•  Individuals, if applicable, make payment of your estimated taxes using Form 1040-ES.

 

 January 31^st*

•  An employer is to provide you, an employee, with a wage statement (Form W-2); and

•  Payers are to provide all Payees with Information Reports, Forms 1098/1099.

 

 February 15^th*

•  Last date for employees to change exemptions to be taken for up-coming year, using Form W-4.

 

 February 28^th*

•  Form 1096, including Forms 1099/1098, are to be filed with the IRS by Payers; and

•  Form W-3, including Forms W-2, are to be filed with the Social Security Administration by Employers.

 

April 15^th*

•  Individuals: File Form 1040 for the previous year’s taxes, paying any income tax due; or, file an automatic four-month extension request using Form 4868, and paying any tax due; and

•  Individuals: If applicable, make payment of your estimated taxes, for current year, using Form 1040-ES.

•  Partnerships, and Limited Liability Companies. File Form 1065 for the previous year’s taxes, paying any tax due, and provide Payees with Schedule K-1; or, file an automatic three-month extension request using Form 8736, and paying any tax due.

 

July 15^th*

•  Individuals: If applicable, make payment of your estimated taxes using Form 1040-ES.